Corporate Governance, Business Processes and ICT

Students must acquire knowledge about corporate governance, risk management and internal control, various forms of auditing, as well as skills in obtaining understanding of and describing business models, governance structures, processes, routines, systems and data. Students will acquire the knowledge needed to understand risk and control mechanisms related to business objectives, sustainability, digital business processes, systems for transaction execution, and reporting.

Knowledge: Students should have knowledge about

• theory and principles of corporate governance
• the roles and tasks of auditors and other actors related to corporate governance, corporate reporting, sustainability, digitalisation, risk management and internal control
• frameworks and rules for bookkeeping, risk management, internal control, due diligence processes with regard to sustainability matters, ICT security, anti-money laundering, as well as organization and quality assurance in auditing and accounting firms.
• business models, digital economy, sustainability and the importance of information and communication technology, database technology and information security

Skills: The student must be able to

• explain and discuss issues within the course topics
• identify, describe and evaluate organization, business processes, systems and routines, with indication of risk factors and description of relevant control mechanisms

General competence

The course will contribute to students development of general competence in accordance with the learning outcomes described at program level.

Various forms of work and learning activities will be used, with a combination of lectures, own work with literature and other sources and mandatory activity. The course is suitable for students who participate in learning activities on campus, and it is necessary to participate in activities on campus in compulsory activities, to be allowed to sit for the exam. There will be 2 compulsory activities in the course, which consist of several sub-activities, including submissions, participation in prepared discussions and student presentations, where it is mandatory to participate on campus, both in connection with prepared discussions and own and fellow students' presentations. Dates for and more detailed requirements for compulsory participation will be announced early in the teaching semester.